Gifts & Awards Expense Types

Use the gift and awards expense types for monetary or non-monetary gifts and awards to employees and students. The first part of the document provides guidance on giving non-monetary gifts and awards, while the second part provides guidance on giving monetary gifts and awards.

Kristin Coombs
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15 steps
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32 seconds

The following guidance is important when working with monetary and non-monetary gifts and awards. - Use the expense type Gifts and Awards – 693200 – for non-monetary gifts and awards purchased for employees and students. - Use the expense type Gift Certificates/Cards – 691800 – for monetary gifts and awards purchased for employees and students. - These expense types are only available in a non-travel expense report. - Use a Duke corporate card for these purchases. - For additional information, please refer to **GAP 200.400, Employee Monetary Awards** (Gift Certificates, Gift Cards, Coupons, etc.) <https://finance.duke.edu/accounting/gap/m200-400>.

Gifts & Awards – Non-Monetary – 693200

Click [here](https://duke.hosted.panopto.com/Panopto/Pages/Viewer.aspx?id=ca5115f2-ccc0-4e21-bc5e-b1b601371d2b) to watch a 3-minute and 8-second video demonstrating Gifts & Awards, both non-monetary and monetary.

From the **Expense** tab, select **Add Expense**.

From the **Available Expenses** tab, select the appropriate corporate card transaction. Select **Add to Report.**

Review any audit messages. From the **Expens**e, select the check box next to the expense, and select **Edit** to open up the **Expense Detail** screen.

In the **Expense Details**, provide the required information as outlined below in a-f: a. Provide the transaction date. This date will be pre-populated for corporate card charges. b. Provide the city of purchase. This field is not required but may be pre-populated for corporate card charges. c. Provide the city of purchase. This field is not required but may be pre-populated for corporate card charges. d. Provide the business purpose supporting the gift/award. e. Provide the name of the person who approved the gift/award. Per Duke policy, this must be a Dean, Director, or Department Head. f. Use the drop-down menu to indicate who will pay the taxes. Since gift certificates/cards have a monetary value, they are taxable income to the recipient regardless of dollar value.

**Expense Details** continued. Provide the required information as outlined below in g-l: g. Provide the payment type. This field will pre-populate to a corporate card or out-of-pocket depending on the type of expense. h. Provide the amount. This amount will pre-populate for corporate card charges. i. Confirm the currency. j. Confirm you've attached the appropriate recipient information. ET&R requires the employee/student name, DUID, and the value of gift/award provided to each employee/student to reportable payments (> $100.00). - You must check **The Recipient Documentation sent to ET&R** box to process the expense. If the non-monetary gift is for a non-student/employee and is reportable, include the SSN and the recipient's permanent address as outlined later in this QRG. k. Provide comments as necessary. This field is not a required field. l. If the receipt is not attached, upload the receipt supporting the expense or select from the Available Expenses.

Once you've entered all information and attached the receipt, select **Save Expense**.

A message briefly appears, indicating the system saved the report. Review the exception messages and continue processing the expense report.

While this expense type is for non-monetary gifts and awards, some business units may use it to purchase gift certificates/cards. If the expense type is used for gift certificates/cards, since gift certificates/cards have a monetary value, they are taxable income to the recipient regardless of dollar value. You MUST indicate who will cover taxes and the value of each gift certificate/card given to a recipient. For a Duke employee/student, provide the DUID as an attachment or in the comments. For a non-employee/student, provide the SSN and permanent address. Since SSNs and permanent addresses are sensitive data, store documentation to ET&R's Strong Box or save it to your business unit’s folder on the protected data network. Include the folder name and location in the comments.

Gift & Awards - Gift Certificates/Cards – Monetary – 691800

From the **Expense** tab, select **Add Expense**.

From the **Available Expenses** tab, select the appropriate corporate card transaction. Select **Add to Report**.

Review any audit messages. From the **Expense**, select the check box next to the expense, and select **Edit** to open up the **Expense Detail** screen.

Once you've entered all information and attached the receipt, select **Save Expense**.

A message briefly appears, indicating the system saved the report. Review the exception messages and continue processing the expense report.

Please keep the following in mind: - GAP 200.420, Processing Payments to Research Participants<https://finance.duke.edu/accounting/gap/m200-420>, guides gift card purchases to provide payments to research participants. Use the expense type Experimental Subjects/Blood Donors – 622500. - For retirement gifts, please review the guidance for Recognizing the Retirement of Staff Members <https://hr.duke.edu/managers/employee-recognition/recognizing-retirement-staff-members/>to ensure you've met all requirements.

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